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City of Orono, Minnesota <br />Statement of Revenues, Expenditures and Changes in Fund Balances <br />Governmental Funds <br />For the Year Ended December 31, 2019 <br />Pavement Municipal Other Total <br />Management State Aid Governmental Governmental <br />General Plan Street Funds Funds <br />Revenues <br />Taxes 4,384,037$ 537,973$ -$ 787,163$ 5,709,173$ <br />Special assessments - - - 22,783 22,783 <br />Licenses and permits 703,192 - - 38,850 742,042 <br />Intergovernmental 431,754 - 376,550 158,570 966,874 <br />Charges for services 3,476,423 143,073 - 27,626 3,647,122 <br />Fines and forfeitures 85,810 - - 213,851 299,661 <br />Investment earnings 97,634 (176) 4,611 157,263 259,332 <br />Miscellaneous 27,705 - - 45,944 73,649 <br />Total Revenues 9,206,555 680,870 381,161 1,452,050 11,720,636 <br />Expenditures <br />Current <br />General government 1,271,893 - - - 1,271,893 <br />Public safety 5,442,382 - - 3,818 5,446,200 <br />Public works 773,965 - - - 773,965 <br />Parks and recreation 442,226 - - 38,644 480,870 <br />Community development - - - 141,722 141,722 <br />Capital outlay <br />Public safety 242,656 - - - 242,656 <br />Public works 72 1,585,009 110,864 191,587 1,887,532 <br />Parks and recreation - - - 476,873 476,873 <br />Debt service <br />Principal - - - 890,000 890,000 <br />Interest and other charges - - - 184,385 184,385 <br />Total Expenditures 8,173,194 1,585,009 110,864 1,927,029 11,796,096 <br />Excess (Deficiency) of Revenues <br />Over (Under) Expenditures 1,033,361 (904,139) 270,297 (474,979) (75,460) <br />Other Financing Sources (Uses) <br />Transfers in - 717,000 239,917 721,357 1,678,274 <br />Proceeds from sale of capital assets 41,105 - - - 41,105 <br />Transfers out (1,121,339) (239,917) - (156,357) (1,517,613) <br />Total Other Financing Sources (Uses) (1,080,234) 477,083 239,917 565,000 201,766 <br />Net Change in Fund Balances (46,873) (427,056) 510,214 90,021 126,306 <br />Fund Balances, January 1 4,454,566 (61,123) (2,698,607) 5,898,534 7,593,370 <br />Fund Balances, December 31 4,407,693$ (488,179)$ (2,188,393)$ 5,988,555$ 7,719,676$ <br />Capital Projects <br />The notes to the financial statements are an integral part of this statement. <br />773,965 <br />442,226 ---38,644 <br />Community developmentCommunity development ---141,722 <br />242,656242,656 -- <br />7272 1,585,0091,585,009 110,864110,864 191,587 <br />----476,873 <br />---890,000 <br />Interest and other chargesInterest and other charges ----184,385184,385 <br />8,173,194 1,585,0091,585,009 110,864 1,927,0291,927,029 <br />48